I have had no earned income this year, only social security and some interest/dividends small enough that I was not expecting to pay taxes. My financial advisor is recommending I move $50k from my IRA into a Roth while I am still not subject to RMD (I am not yet 73). I used the IRS tax calculator and estimate that this will make most of my social security taxable and result in total federal taxes of about $9k. I have read that I can avoid tax penalties from not submitting estimated payments if I withhold all of the taxes due (or I assume at least 90% to meet safe harbor rules) when I withdraw from the IRA. Is this the best approach for me?